Above, we have already figured out what PNL is in business. Now let's take a closer look at one of the components of this document - Cash Flow Statement. In the Russian version, this is a cash flow statement or abbreviated as CFS. It is used to determine the movement of cash flow in an organization and is one of the key forms of accounting reporting.
The VAT report is not used to evaluate the effectiveness of business activities. That is, it does not show the company's profit, it only reflects the movement of funds. This document allows you to determine from what sources the organization's activities were financed and for what purposes the funds were spent.
In the Russian Federation, the standard PBU 23/2011 “Statement of Cash Flows” has been approved for cash flow statements; in IFRS, this is IAS 7.
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Alexander Kuleshov
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The VAT report details contain the following information:
exchange of financial resources;
purchase and sale of foreign currencies;
bank transfers between accounts;
withdrawal of funds from the account, as well as its replenishment.
Type of entrepreneurial
activity Description Examples of cash flow movements
Operational business processes All business transactions, the implementation of which leads to the receipt of income by the enterprise Proceeds from the sale of products and services, profit from leasing the corporation's assets, payment of salaries to the organization's staff, payment of bills to suppliers and service companies, payments on credit loans
Investment Movement of non-current assets of the organization Payments for transactions with non-current assets, making payments on loans and credits for the acquisition of non-current assets by the organization, receipt of funds from the sale of non-current assets, dividends and interest received by the company on shares and other securities
Financial activities Purchase of shares in the authorized capital, acquisition of borrowed funds, making mandatory payments to creditors and business owners Providing payment for shares in the company's authorized capital, payments to owners leaving the enterprise, payment of dividends
The key difference between the classic cash flow statement and the Cash Flow Statement within the Profit&Loss Statement is that the Cash Flow Statement only includes actual cash payments and receipts.
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